Financial Accounting and AnalysisLaajuus (5 cr)
Code: LB00BI03
Credits
5 op
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Materials
See moodle
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- Bachelor’s Degree in International Business
Teachers
- Sami Malm
Groups
-
LBI25SLBI25S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Materials
See moodle
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
30.12.2024 - 26.01.2025
Timing
01.01.2025 - 31.05.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- English
Degree programmes
- Bachelor's Degree in Esports Business
Teachers
- Ulla Tirronen Heikkinen
Groups
-
LBE23SLBE23S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
30.12.2024 - 26.01.2025
Timing
01.01.2025 - 31.05.2025
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Business
Teaching languages
- English
Degree programmes
- Bachelor’s Degree in International Business
Teachers
- Sami Malm
Groups
-
LBI23SLBI23S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
01.12.2023 - 31.01.2024
Timing
01.01.2024 - 30.05.2024
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Business
Teaching languages
- English
Degree programmes
- Bachelor’s Degree in International Business
Teachers
- Sami Malm
Groups
-
LBI22SLBI22S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
01.12.2023 - 31.01.2024
Timing
01.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- English
Degree programmes
- Bachelor's Degree in Esports Business
Teachers
- Saara Manninen
Groups
-
LBE22SLBE22S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
01.12.2022 - 31.01.2023
Timing
01.01.2023 - 31.07.2023
Number of ECTS credits allocated
5 op
Virtual portion
1 op
Mode of delivery
80 % Contact teaching, 20 % Distance learning
Unit
Business
Teaching languages
- Finnish
Degree programmes
- Bachelor’s Degree in International Business
Teachers
- Sami Malm
Groups
-
LBE20SLBE20S
-
LBI20SLBI20S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Teaching methods
face-to-face teacching
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
01.12.2022 - 31.01.2023
Timing
01.01.2023 - 31.05.2023
Number of ECTS credits allocated
5 op
Virtual portion
1 op
Mode of delivery
80 % Contact teaching, 20 % Distance learning
Unit
Business
Teaching languages
- English
Degree programmes
- Bachelor's Degree in Esports Business
Teachers
- Sami Malm
Groups
-
LBI21SLBI21S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Teaching methods
face-to-face teaching
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.
Enrollment
01.12.2022 - 31.01.2023
Timing
01.01.2023 - 31.05.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree in Esports Business
Teachers
- Saara Manninen
Groups
-
LBE21SLBE21S
Objective
The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position
Content
The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.
Teaching methods
The course consists of lessons, exercises and independent assignments.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.
Assessment criteria, good (3)
Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.
Prerequisites
Introduction to Business Operations.